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A BILL TO BE ENTITLED
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AN ACT
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relating to the award of attorney's fees in a judicial appeal of |
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certain ad valorem tax determinations. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 42.29, Tax Code, is amended by amending |
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Subsection (a) and adding Subsection (a-1) to read as follows: |
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(a) A property owner may be awarded reasonable attorney's |
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fees if the owner [who] prevails in an appeal to the court under |
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Section 42.25 or 42.26 or in an appeal to the court of a |
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determination of an appraisal review board: |
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(1) on a motion filed under Section 25.25; or |
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(2) of a protest of the modification or denial of a tax |
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exemption [may be awarded reasonable attorney's fees]. |
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(a-1) The amount of an [the] award of attorney's fees under |
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this section may not exceed the greater of: |
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(1) $15,000; or |
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(2) 20 percent of the total amount by which the |
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property owner's tax liability is reduced as a result of the appeal. |
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SECTION 2. The change in law made by this Act applies only |
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to an appeal under Chapter 42, Tax Code, of a determination of an |
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appraisal review board that is filed on or after the effective date |
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of this Act. An appeal under Chapter 42, Tax Code, of a |
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determination of an appraisal review board that was filed before |
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the effective date of this Act is governed by the law in effect on |
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the date the appeal was filed, and the former law is continued in |
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effect for that purpose. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2011. |